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National Repository of Grey Literature

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Technické rezervy v pojišťovnách Vavřichová, Lucie ; Kovaříková, Jiřina (advisor) Tato bakalářská práce pojednává o problematice technických rezerv v pojišťovnách. Úvodem práce charakterizuje základní pojmy související s pojišťovnictvím, dále rozebírá konkrétní druhy technických rezerv jak z teoretického pohledu, tak pohledu praktického, uvedením konkrétních příkladů a ukázek zaúčtování jednotlivých technických rezerv. Další část práce pojednává o solventnosti pojišťoven, finančním umístění technických rezerv, ocenění finančního umístění a práci pojistného matematika. Součástí přílohy k balakářské práci je kromě zkrácené účtové osnovy pro pojišťovny a investičních portfolií pojišťoven českého pojistného trhu také zkrácený příklad hospodaření pojišťovny, řešící problematiku rezervy na nezasloužené pojistné a rezervy na pojistná plnění (RBNS rezervy). Detailed record

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